Legislation – Welfare Reform Act 2012

Welfare Reform Act 2012, Section 76 is up to date with all changes known to be in force on or before 01 November 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.

View outstanding changes

Changes and effects yet to be applied to Section 76:

specified provision(s) amendment to earlier commencing S.I. 2013/1511 by S.I. 2017/57 art. 5 13 14 Sch.
specified provision(s) amendment to earlier commencing S.I. 2013/2657 by S.I. 2016/596 art. 4–6 Sch.
specified provision(s) amendment to earlier commencing S.I. 2013/2657 by S.I. 2017/57 art. 13 15 Sch.
specified provision(s) amendment to earlier commencing S.I. 2013/2846 by S.I. 2016/596 art. 3 4 7 Sch.
specified provision(s) amendment to earlier commencing S.I. 2013/983 by S.I. 2018/138 art. 3
specified provision(s) amendment to earlier commencing S.I. 2013/983 by S.I. 2019/10 reg. 3(1)
specified provision(s) amendment to earlier commencing S.I. 2013/983 by S.I. 2019/167 art. 5(2)
specified provision(s) amendment to earlier commencing S.I. 2013/983, art. 5A(1), 6(1) by S.I. 2017/483 art. 2
specified provision(s) amendment to earlier commencing S.I. 2014/1583 by S.I. 2017/664 art. 5 Sch.
specified provision(s) amendment to earlier commencing S.I. 2014/209 by S.I. 2016/596 art. 3 4 8 Sch.
specified provision(s) amendment to earlier commencing S.I. 2014/209 by S.I. 2017/57 art. 10 16 Sch.
specified provision(s) amendment to earlier commencing S.I. 2014/2321 by S.I. 2016/596 art. 5 9 Sch.
specified provision(s) amendment to earlier commencing S.I. 2014/2321 by S.I. 2016/963 art. 3 7 8 13 Sch.
specified provision(s) amendment to earlier commencing S.I. 2014/2321 by S.I. 2017/584 art. 5 Sch.
specified provision(s) amendment to earlier commencing S.I. 2014/2321 by S.I. 2017/664 art. 5 Sch.
specified provision(s) amendment to earlier commencing S.I. 2015/101 by S.I. 2016/596 art. 3–5 10 Sch.
specified provision(s) amendment to earlier commencing S.I. 2015/101 by S.I. 2016/963 art. 4 6–12 14 Sch.
specified provision(s) amendment to earlier commencing S.I. 2015/101 by S.I. 2017/57 art. 3–9 11 12 17 Sch.
specified provision(s) amendment to earlier commencing S.I. 2015/101 by S.I. 2017/584 art. 3 4 6–9 Sch.
specified provision(s) amendment to earlier commencing S.I. 2015/101 by S.I. 2017/664 art. 3–5 7–9 Sch.
specified provision(s) amendment to earlier commencing S.I. 2015/1537 by S.I. 2016/596 art. 3 4 11 Sch.
specified provision(s) amendment to earlier commencing S.I. 2015/1537 by S.I. 2016/963 art. 3–12 15 Sch.
specified provision(s) amendment to earlier commencing S.I. 2015/1537 by S.I. 2017/57 art. 3–7 9 12 Sch.
specified provision(s) amendment to earlier commencing S.I. 2015/1537 by S.I. 2017/584 art. 3 4 6–9 Sch.
specified provision(s) amendment to earlier commencing S.I. 2015/1537 by S.I. 2017/664 art. 3–9 Sch.
specified provision(s) amendment to earlier commencing S.I. 2015/33 by S.I. 2018/138 art. 6
specified provision(s) amendment to earlier commencing S.I. 2015/33 by S.I. 2019/10 reg. 3(2)
specified provision(s) amendment to earlier commencing S.I. 2015/33 by S.I. 2019/167 art. 5(3)
specified provision(s) amendment to earlier commencing S.I. 2015/33 by S.I. 2019/37 art. 5
specified provision(s) amendment to earlier commencing S.I. 2015/33, art. 6(11) by S.I. 2017/483 art. 3
specified provision(s) amendment to earlier commencing S.I. 2015/634 by S.I. 2018/138 art. 6
specified provision(s) amendment to earlier commencing S.I. 2015/634 by S.I. 2019/10 reg. 3(3)
specified provision(s) amendment to earlier commencing S.I. 2015/634 by S.I. 2019/167 art. 5(4)
specified provision(s) amendment to earlier commencing S.I. 2015/634 by S.I. 2019/37 art. 5
specified provision(s) amendment to earlier commencing S.I. 2015/634, art. 7(2) by S.I. 2017/376 reg. 4
specified provision(s) amendment to earlier commencing S.I. 2016/596 by S.I. 2016/963 art. 17
specified provision(s) amendment to earlier commencing S.I. 2019/37 by S.I. 2019/935 art. 2
specified provision(s) modification of earlier commencing S.I. 2014/1583 by S.I. 2018/532 art. 3 Sch.
specified provision(s) modification of earlier commencing S.I. 2014/2321 by S.I. 2018/532 art. 3 Sch.
specified provision(s) modification of earlier commencing S.I. 2015/101 by S.I. 2018/532 art. 3 Sch.
specified provision(s) modification of earlier commencing S.I. 2015/1537 by S.I. 2018/532 art. 3 Sch.
specified provision(s) modification of earlier commencing S.I. 2015/634 by S.I. 2018/532 art. 5

Part 3Other benefit changes

Working tax credit

76Calculation of working tax credit

(1)

Step 5 in regulation 7(3) of the 2002 Regulations has effect in relation to awards of working tax credit for the whole or part of the relevant year as if from the beginning of the day on 6 April 2011 the percentage to be applied under step 5 in finding the amount of the reduction were 41% (instead of 39%).

(2)

Anything done by the Commissioners before the coming into force of this section in relation to awards of working tax credit for the whole or part of the relevant year is to be treated as having been duly done, if it would have been duly done but for being done on the basis that from the beginning of the day on 6 April 2011 the percentage to be applied under step 5 was 41%.

(3)

In this section—

“the 2002 Regulations” means the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002 (S.I. 2002/2008);

“the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;

“the relevant year” means the year beginning with 6 April 2011.